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Civil War Income Tax Search
To fund the Civil War, a direct tax on property and an income tax were levied by an act of
5 August 1861. Although later found to be unconstitutional, the Internal Revenue Assessment
lists for the period beginning 1862 may provide the post office address, amount of annual
income, value of articles subject to the property tax and the amount of tax owed.
Please note that the periods covered by these lists varies by state.
Alabama 1865-1866, Arkansas 1867-1874, California 1862-1866,
Colorado territory 1862-1866, Connecticut 1862-1866, Delaware 1862-1866, District of
Columbia 1862-1866, Florida 1865-1866, Georgia 1865-1866, Idaho territory 1865-1866
and 1867-1874, Illinois 1862-1866, Indiana 1862-1866, Iowa 1862-1866, Kansas 1862-1866,
Kentucky 1862-1866, Louisiana 1863-1866, Maine 1862-1866, Maryland 1862-1866, Michigan
1862-1866, Minnesota 1862-1866, Mississippi 1865-1866, Missouri 1862-1865, Montana 1864-1872,
Nevada 1863-1866, New Hampshire 1862-1866, New Mexico territory 1862-1870 and 1872-1874,
New York and New Jersey 1862-1866, North Carolina 1864-1866, Oregon District 1867-73,
Pennsylvania 1862-1866, Rhode Island 1862-1866, South Carolina 1864-1866, Texas 1865-1866,
Vermont 1862-1866, Virginia 1862-1866, West Virginia 1862-1866.
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